Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows:

Materials:	(4 kilograms $10.00 per kilogram)	$40.00
Labor:	(4 hours $18.00 per hour)	72.00

All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:

In-process beginning inventory	none
In-process ending inventory90% complete as to labor	1,000 units
Units completed during the month	7,200 units
Budgeted output	8,000 units
Purchases of materials, in kilograms (AQ)	30,000
Total actual labor costs incurred	$525,000
Direct labor hours worked (AQ)	28,000 hours
Materials purchase-price variance	$3,000 unfavorable
Increase in materials inventory in July	1,500 kilograms
Beginning inventory of materials	0 kg.

1. The actual direct materials purchase price (AP) per kilogram in July (to two decimal places) was:

2. The direct materials usage variance for July was:

3. The direct labor rate variance for July is:

4. The direct labor efficiency variance for July was: